READ INSTRUCTIONS CAREFULLY FOR ANSWER THE QUESTION PLEASE

The Howell Company has prepared a sales budget of $46,000$ finished units for a $3-$month period. The company has an inventory of $17,000$ units of finished goods on hand at December $31$ and has a target finished goods inventory of $18,000$ units at the end of the succeeding quarter.

It takes $3$ gallons of direct materials to make one unit of finished product. The company has inventory of $68,000$ gallons of direct materials at December $31$ and has a target ending inventory of $51,000$ gallons at the end of the succeeding quarter. How many gallons of direct materials should Howell Company purchase during the $3$ months ending March $31?$

Select the labels and enter the amounts to calculate the direct materials $($gallons$)$ to be purchased

Direct Material Purchases Budget

For the $3$ Months Ending March $31$

$$ To be used in production $/$ Total requirements

$$ Add beginning inventory$/$ Add target ending inventory$/$ Deduct beginning inventory $/$ Deduct target ending inventory

$$ To be used in production $/$ Total requirements

$$ Add beginning inventory $/$ Add target ending inventory $/$ Deduct beginning inventory $/$ Deduct target ending inventory

Purchases to be made $($in gallons$)\_\_\_\_\_\_\_$